Ravinder Dudeja JUDGMENT
Ravinder Dudeja, J.
1. Feeling aggrieved and dissatisfied with Order No. 35/2015-CUS dated 22.12.2015 passed by the learned Joint Secretary to the Government of India under Section 129DD of the Customs Act, 1962, whereby, she has allowed the revision application preferred by the Revenue against the order in appeal dated 31.7.2013 passed by the Commissioner of Customs (Appeals) New Delhi. By the impugned order, the Order-in-Original dated 09.11.2012 passed by the Adjudicating Authority, imposing penalty upon the petitioner, has been restored.
BRIEF FACTS
2. Brief facts of the case are that on the basis of specific information that a passenger Sh. Rajdeep Chawla was arriving on Flight No. AI-315 with two handbags and was supposedly carrying 7500 pieces of Memory Cards and 9 Watches, a team of Officers was deputed to track his movement. It was observed that just before the immigration clearance in front of immigration counters, he gave Hong Kong Duty Free Shop polythene bag to one Veerandra Singh, who was wearing immigration uniform. Veerandra Singh was then working as JIO-II, AFRRO Office (Immigration) at IGI Airport. After collecting the bag, he went into the room of Shift Incharge. While coming out of the room, he was intercepted by an Air Customs Officer (Preventive). At that time, he was carrying a black laptop size bag. Thereafter, petitioner was taken into a room along with both Wing Incharge, AFRRO Arrival Office Mr. S. Bagchi and Mrs. Archana Andley. During the search of the Shift Incharge Office, a Hong Kong Duty Free polythene containing Chivas Regal bottle packing was recovered from the lower drawer of the table kept in the room. Examination of the said polythene bag resulted in the recovery of three brown tape wrapped packets and on further examination, the said three packets were found to contain 7140 pieces of memory card Micro SD 2GB. A Panchnama to this effect was prepared on 26.01.2011 on the spot. On the search of brown taped packet, recovered from the laptop size bag, 2360 memory cards Micro SD 2GB were recovered. Another Panchnama dated 26/27.01.2011 was drawn. The total value of the recovered memory cards was estimated as Rs. 15,01,000/-. The recovered memory cards were seized under Section 110 of the Customs Act. The pax Rajdeep Chawla, who had given the parcel to the petitioner, was followed discretely. After immigration clearance, he collected his check-in baggage and walked through the green channel of the customs clearance hall, he was then diverted for screening of his baggage through X-Ray machine. On screening, it was observed that the baggage was containing watches in commercial quantity. On examination of the check-in baggage and handbag, 60 watches and 13 fuel injection pumps were recovered vide Panchnama dated 27.01.2011. The petitioner as also Rajdeep Chawla were asked to produce the documents in support of the above goods but they were unable to do so and were therefore arrested on 28.01.2011. Statements were recorded under Section 108 of the Customs Act.
3. Show Cause Notice dated 19.10.2011 was issued to the petitioner to explain as to why the impugned goods should not be seized and customs duty with interest and penalty should not be imposed upon him. Order-in-Original No. 79/2012 dated 09.11.2012, imposed penalty of Rs. 4 lakhs on the petitioner for the acts of omission and commission under Section 112 of the Customs Act. Petitioner filed appeal against the said order before the Commissioner (Appeals), who vide order dated 31.07.2013 in Appeal No. CC........